http://www.legislation.gov.uk/nia/2008/12/section/47Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2026-01-29Expert Participation2022-03-30 PART 6 471Subject to subsection (3), the Commission may by order exercise the same power as is exercisable by the Attorney General to authorise the charity trustees of a charity—ato make any application of property of the charity, orbto waive to any extent, on behalf of the charity, its entitlement to receive any property,in a case where the charity trustees—i(apart from this subsection) have no power to do so, butiiin all the circumstances regard themselves as being under a moral obligation to do so.2The power conferred on the Commission by subsection (1) shall be exercisable by the Commission under the supervision of, and in accordance with such directions as may be given by, the Attorney General; and any such directions may in particular require the Commission, in such circumstances as are specified in the directions—ato refrain from exercising that power; orbto consult the Attorney General before exercising it.3Where—aan application is made to the Commission for it to exercise that power in a case where it is not precluded from doing so by any such directions, butbthe Commission considers that it would nevertheless be desirable for the application to be entertained by the Attorney General rather than by the Commission,the Commission shall refer the application to the Attorney General.4It is hereby declared that where, in the case of any application made to the Commission as mentioned in subsection (3)(a), the Commission determines the application by refusing to authorise charity trustees to take any action falling within subsection (1)(a) or (b), that refusal shall not preclude the Attorney General, on an application subsequently made to the Attorney General by the trustees, from authorising the trustees to take that action.